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hidden in the accounting statement due to the difficulties in identification and measuring (ie what is called intellectual …
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This work addresses the concept of intellectual capital and its dimensions, and sums up the most referred to contributions to the topic. The objective of the work is to shed some light on a concept that, despite its increasing use in the literature on firms, lacks a definition that is shared by...
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The current business environment press companies and researchers to seek new competitive factors, that permit achieve and/or maintain competitive advantage. Among those appears the intellectual capital concept. A component that represents the strategic knowledge assets owned by the company,...
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